...” (all references from Feyerabend (1970, p. 198)) and reduces all innovation. Research methods Accounting procedures Accounting information Feyerabend encouraged greater liberality in theoretical and methodological choice which sparked my own endeavours at developing a broad and wide‐ranging...

... Publishing Limited 2010 Accounting procedures Accountancy Accounting information Accounting theory Definitions of both financial (AAA, 1966 ; ASB, 1999) and management (NAA, 1984 ; CIMA, 2000) accounting have consistently acknowledged the production of information as central...

... and the multinational corporation (MNC) itself perceive social aspects of CSR differently. The economic dimension dominates the social aspect in the corporate representatives' argumentation. Accounting information is used as a rhetorical tool to legitimise the downsizing actions rather than for purposes...

... be contacted at: s.gallhofer@dundee.ac.uk Jim Haslam is Professor of Accountancy and Business Finance, in the School of Accounting and Business Finance, University of Dundee, Dundee, UK. Online operations Internet Worldwide web Accounting information Research The rise of the web [1...

... since anyone with an occupational pension, however inadequate, is in a better position than those without. Nonetheless, for the minority of the population who are members of occupational schemes, recent years have seen widespread change. Internet Pensions Pension funds Accounting information...

... is to generate mutual benefits, the other will also experience some additional utility. Venture capital Accounting information Risk management This article uses empirical evidence, gathered through face‐to‐face interviews in the field, to investigate the applicability of agency theory to a venture...

...P.A. Stanton By specifying long lists of users of published financial reports, accounting authorities may be raising the expectations of users for corporate accounting information. Discusses whether the raising of these lists creates users’ rights to information. Rights to information has been...

...Malcolm Smith; Richard Taffler There has been limited study to date of the effectiveness of alternative methods of presenting accounting information for financial decision purposes. Explores the relative usefulness of the schematic face, compared with conventional presentation formats...

..., Anderson (1983) appears to suggest that the Lix test is an especially robust multilingual readability test which would, perhaps, be particularly suited for English Hong Kong texts. Accounting information Company reports International accounting Narratives Courtis’s (1995, pp. 4‐17) paper...

...Garry D. Carnegie Investigates the dimensions of accounting information prepared for use in managing non‐corporate pastoral entities in pre‐Federation Western Victoria and the local, time‐specific environmental factors which shaped these dimensions. Based on examinations of 23 sets of surviving...